7. One size does not fit all

The industry may argue that taxes are a wealthy-country policy, and that they are neither appropriate for nor effective in lower-income countries.

Response:

More than a decade ago, it was true that most of the evidence on tax and consumption came from developed countries. But this has not been the case in the last decade. Increased taxes have been shown to reduce consumption and increase tax revenues in countries of all economic levels. Refer to Appendix 1 for a number of examples.